James s



J. S. DURET.

Calculator.

No. 233,840. Patented Nov. 2,1880.

Jim

INVENTOQ.

W M mw WITNESSES.

.PETERS, FHOTO-UTHOGRAPKER, WASMINGTON D G UNITED STATES PATENT OEErcE.

JAMES S. DURET, OF PERU, INDIANA, ASSIGNOR TO RICHARD B. RUNYAN,

OF SAME PLACE.

CALCU LATO R.

SPECIFICATION forming part of Letters Patent No. 238,840, dated November 2, 1880.

' Application filed January 26, 1880.

To all whom it may concern Be it known that 1, JAMES S. DURET, of the city of Peru, countyof Miami and State of In diana, have invented certain new and useful Improvements in Devices for Computing Taxes, of which the following is a specification, reference being had to the accompanying drawings, which are made a part hereof, and on which similar letters of reference indicate simi- IO lar parts, and of which- Figure l is a face view of my improved device; Fig. 2, a sectional view thereof on the dotted line as 00 Fig. 3, a sectional view on the dotted line 3 y, and Fig. 4 a sectional view on the dotted line 2 z. Said Figs. 3, 4, and 5 are drawn on a larger scale than Fig. 1, so as to give a clear idea of the relative positions of the several parts.

The object of my said invention is to produce a device by means of which taxes and like matters can be easily, accurately, and rapidly computed, which object is accomplished by the construction and combination of parts herein shown and described.

Referring to the drawings, a board or plate, A, forms the base of the device, upon which is a table containing the information in so far as it relates to even hundreds of dollars of taxables or like matters, the particular form of which is preferably that shown.

Upon the base A, and moving over it in the grooves or slides a a, is the frame B, in which is a second table, to be used in connection with the first, containing the information in 5 so far as it relates to less sums than a hundred dollars of taxables, arranged in similar order and to occupy like relative positions as similar matter in the first table.

Each line of matter in the second table is preceded or succeeded by an opening of about its own size, through which a line in the first table can be seen. Thus, by bringing such fractional number or line into juxtaposition with such line containing a whole number as will, to-

gether with such whole number, represent the whole amount of value of taxables, and addin g together the amounts which are set against them to represent taxes, the whole amount of taxes is at once shown without further computation.

In order that the same device may be employed to compute taxes which include a polltax and those which do not, without changing the tables, I attach to the frame B a hinged frame, 0, containing a table having the same 5 matter as that upon the table in the frame B, with the addition of the amount of the poll-tax to each amount of other tax.

In order that my invention may be more clearly understood, I will now explain it in connection with practical examples.

Referring, now, to the left-hand portion of Fig. 1, it is desired to ascertain the tax on $2,290 of taxables, the rate being $1.50 per $100. The frame B is moved until the figures 6 2200 in the first column of the first table are seen through the opening just above the figures 90 in the first column of the second table. $2,200 $90 $2,290, the sum desired. Set against $2,200 are seen $33, the tax thereon, and against $90 are seen $1.35. $33 +$L35 $34.35, the required tax.

The right-hand side of Fig. 1 shows theframe 0, containing a table in all respects like that in the frame B, except that it is made to inelude in the amount of taxes a poll-tax of $0.75. By turning this frame on its hinges c 0 so as to cover that portion of the table employed in the foregoing computation the amount against $90 would be $2.10 instead of $1.35, and the total amount of tax would be $35.10 instead of $334.35.

Figure 1 in the drawings is only made to showasingle column of taxes. In many places it is the custom to pay taxes in two installments. This may be shown by additional columns, giving the amounts of first installment, second installment, and total under the general head of taxes.

The frames of my device are usually con- 0 structed of sheet metal, except the base A, which is preferably of wood or other lighter substance. This matter, however, I do not regard as specially important, but expect to use any material I may find desirable or conven- 5 ient.

By varying the matter and arrangement of the tables this device can be used for computing other matters as well as taxes.

I claim-- IOO 1. In a device for computing taxes and like a table which does include a poll-tax, substantially as and for the purposes specified.

In witness whereof I have hereunto set my hand and seal, at Indianapolis, Indiana, this 21st day of January, A. D. 1880.

JAMES S. DUREI.

In presence of O. BRADFORD, ARTHUR HOLLADAY. 

